The UAE Federal Tax Authority had reminded Taxable Persons subject to Corporate Tax with Taxable Periods ending on 31 December 2025 to file their Tax Returns and pay the Corporate Tax due by 30 September 2026.
The UAE’s Federal Tax Authority (FTA) has reminded all taxable persons subject to corporate tax, whose taxable period ended on 31 December 2025, that they must file their tax returns and make payments by today, 30 September 2026.
Registration, tax return filing and payment can be completed at any time of the day through the authority’s digital platform, EmaraTax. Taxable persons can file directly on the platform or seek help from approved tax agents for corporate tax purposes, whose names are listed on the authority’s website.
The deadline applies to all taxable persons subject to corporate tax, including those eligible for small business relief. They must file and pay within nine months of the end of their tax period, or face penalties for late submission and other non-compliance. Exempt persons required to register must also submit their annual declarations within nine months of the end of their financial year.
The authority stressed that taxable persons must keep all documents supporting the information in their Tax Returns and other required submissions. These records allow it to verify revenue, taxable income and eligibility for small business relief.
Taxable persons that fail to keep the records and information required under the tax procedures law and the corporate tax law will face the relevant administrative penalties. Exempt persons must likewise keep records showing that they meet the conditions for exemption under the corporate tax law.
The authority also urged Taxable Persons to review the corporate tax law, the relevant cabinet decisions and ministerial decisions, and the guides, public clarifications and other materials it has published on its website.
With the deadline falling on 30 September 2026, businesses that have not yet filed are advised to complete the process through EmaraTax without delay to avoid penalties.
This announcement was made on 26 September 2026.
